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The purpose of this article is twofold: to identify the characteristics of research on organisation and management in Arab countries and to find out whether research results support the culture‐free hypothesis or not. A thorough search of sixteen journals, research monographs, books and theses produced only 35 empirical studies. Most of these studies were exploratory, descriptive, and used small convenient samples. Although some findings supported the culture‐bound hypothesis, major conceptual and methodological weaknesses in these studies throw doubt upon the validity of their results.

This paper aims to scrutinize the misconceptions about maqāṣid al-Sharīʿah (objectives of Islamic law) that complicate its actualization, particularly in Islamic finance.

This study adopts a qualitative inductive method to identify the flaws in understanding maqāṣid al-Sharīʿah vis-à-vis Islamic finance. It uses the views of classical and modern maqāṣid scholars to critically examine the flaws.

This study concludes that the five objectives of the Sharīʿah constitute the framework of maṣlaḥah (well-being). The levels of maṣlaḥah ― namely ḍarūriyyāt (essentials), ḥājiyyāt (needs) and taḥsīniyyāt (embellishments) ― are the categories of the means to ends. The demand for financial products falls under the ḥājiyyāt and taḥsīniyyāt categories, not ḍarūriyyāt. The maqāṣid (objectives) are derived from aḥkām (provisions) being verified by the parameters, while aḥkām are guided by maqāṣid.

This study recommends further research to theorize the concepts of ḍarūriyyāt, ḥājiyyāt, taḥsīniyyat and mukammilāt (complements); to harmonize the maqāṣid with their essential elements and to formulate a conceptual framework for actualizing maqāṣid al-Sharīʿah in Islamic finance.

This paper will improve perceptions and bridge gaps between the understanding of maqāṣid theory and existing practices. It suggests that instead of ḍarūriyyāt, Islamic financial institutions (IFIs) should refer to ḥājiyyāt and taḥsīniyyāt.

This paper identifies and clarifies the misconceptions about maqāṣid al-Sharīʿah vis-à-vis Islamic finance in the existing literature. The findings align with the views of leading maqāṣid scholars in understanding the idea.

This study aims to investigate the monitoring role of ownership structure (OWS) on real earnings management (REM) practices; previous studies primarily examined the effect of OWS on accrual-based earnings management.

The sample of this study is 490 companies listed on the Malaysian Stock Exchange during the period 2013–2016 (1,960 company-year observations). The regression of a feasible generalized least square was used for data analysis. The authors use three regression models ordinary least squares, panel-corrected standard errors and Driscoll–Kraay standard errors to corroborate the findings and also examine alternative REM measures.

Analysis of the data shows that family, foreign and institutional ownership has a positive link with the quality of financial reporting and, to a large extent, is capable of alleviating REM. The findings also indicate that some form of OWS significantly affects REM, corroborating existing theories on corporate governance (CG) and the perspectives of practitioners.

The evidence concerns the significant role played by the OWS in reducing REM activities. The findings are useful in support of regulatory activities, particularly in the design of policies to regulate the OWS. The results may also provide useful insights to inform other policymakers, investors, shareholders and researchers about the active role of family, foreign and institutional investors in monitoring Malaysia's public listed companies (PLCs) to strengthen CG practices. This also leads to less REM and enhances the quality of financial reporting.

To the authors' knowledge, this work is pioneering research from a developing country, specifically from Malaysia, to investigate the manner in which all possible OWSs influence REM. More importantly, the study recommends that regulators and researchers do not envisage OWS as a holistic phenomenon.

The purpose of this study is to investigate the effect of electron beam surface melting (EBSM) on the properties of Plasma Transfer Arc (PTA) deposited Stellite 12 hardfacing.

For this purpose, structural characterization and dry sliding wear tests have been conducted on the hardfacings at room temperature. The wear tracks formed on the surfaces of the hardfacings were examined by a stylus-type profilometer and a scanning electron microscope.

Refinement of the matrix and the carbides following EBSM process led to about 15 per cent increment in hardness as compared to PTA state. Despite an increase in the surface hardness, EBSM’ed hardfacing exhibited about 50 per cent lower sliding wear resistance than PTA hardfacing against alumina ball. According to the worn surface examinations, reduction in the wear resistance of Stellite 12 after EBSM process has been associated with the extensive refinement of the carbides which made them easier to be removed from the matrix during the sliding contact.

The authors of current study have applied EBSM to PTA deposited Stellite 12 hardfacing alloy to investigate if the surface structure and properties could be improved. More specifically the dry sliding wear performance of PTA and EBSM’ed hardfacings have been focused in the scope of this study. To the best of the authors’ knowledge, this approach, i.e. use of EBSM as a post deposition treatment of Stellite 12 hardfacings, has not been reported in open literature.

Following the resource-based view, this paper aims to investigate the business performance impact of R&D–marketing integration and marketing and technical capabilities at the organization level in a non-Western context. Specifically, this work explores the mediating role of the two capabilities, while accounting for potential moderating effects and under the contingency of technological turbulence.

Survey data were collected from the paired marketing and R&D executives of 207 Japanese manufacturing companies. Data were analyzed using structural equation modeling.

The results show that marketing capability – by itself and also coupled with technical capability – mediates the relationship between R&D–marketing integration and business performance, while technical capability alone does not.

This study’s subjective performance measures and cross-sectional design have inherent limitations. The exploration of antecedents and other contingency variables would provide ample scope for future research.

The findings suggest that managers need to build these two capabilities, especially marketing capability, because R&D–marketing integration by itself will not be sufficient to improve business performance.

This study provides empirical evidence for a new theoretical link through which R&D–marketing integration impacts business performance at the program level. The findings may also partially explain the mixed and conflicting results often found in past studies.

The purpose of this paper is to present the performance of an 8-bit hybrid DAC which is suitable for wireless application or part of a built-in test block for ADC. The hybrid architecture used is the combination of thermometer coding and binary-weighted resistor architectures.

The conventional DAC topology performance tends to degrade at high-resolution applications. A hybrid topology, which combines an equal number of bits of thermometer coding and binary-weighted resistor architectures operating at higher sampling frequency, was proposed in this work. The die was fabricated in 180 nm CMOS process technology with a supplied voltage of 1.8 V.

Measured results showed that the DNL and INL errors are within −1 to +1 LSB and −0.9 to +0.9 LSB, respectively for the input range of 0.9 V at the clock rate of 200 MHz, and this DAC was proven monotonic. This 0.068 mm² DAC consumed 12.6 mW for the data conversion.

This paper is of value in showing the equal division of bits from thermometer coding and binary-weighted resistor architectures provides smaller die size and enhances the performance of hybrid DAC, in terms of linearity, which are DNL and INL errors and guarantees monotonicity at higher sampling frequency.

The purpose of this paper is to demonstrate the acceptable performance by using the limited input range towards lower open-loop DC gain operational amplifier (op-amp) of an 8-bit pipelined analog-to-digital converter (ADC) for mobile communication application.

An op-amp with folded cascode configuration is designed to provide the maximum open-loop DC gain without any gain-boosting technique. The impact of low open-loop DC gain is observed and analysed through the results of pre-, post-layout simulations and measurement of the ADC. The fabrication process technology used is Silterra 0.18-µm CMOS process. The silicon area by the ADC is 1.08 mm².

Measured results show the differential non-linearity (DNL) error, integral non-linearity (INL) error, signal-to-noise ratio (SNR) and spurious-free dynamic range (SFDR) are within −0.2 to +0.2 LSB, −0.55 LSB for 0.4 Vpp input range, 22 and 27 dB, respectively, with 2 MHz input signal at the rate of 64 MS/s. The static power consumption is 40 mW with a supply voltage of 1.8 V.

The experimental results of ADC showed that by limiting the input range to ±0.2 V, this ADC is able to give a good reasonable performance. Open-loop DC gain of op-amp plays a critical role in ADC performance. Low open-loop DC gain results in stage-gain error of residue amplifier and, thus, leads to nonlinearity of output code. Nevertheless, lowering the input range enhances the linearity to ±0.2 LSB.

The main purpose of the study is to examine the influence of family directors on the firm performance of public listed companies (PLCs) in Malaysia. This study provides empirical evidence on the agency problems between controlling shareholders and minority interests in the concentrated ownership setting.

Samples of the study are 112 PLCs in year 2006. Two measures of firm performance are used: return on assets (ROA) and Tobin’s Q. Managerial ownership refers to the percentage shareholdings of executive directors with direct and indirect holdings. It was further categorized into family ownership and non-family ownership.

In relation to ROA, managerial ownership is found positively significant. The results also show that the positive relationship between managerial ownership is contributed by the managerial-non-family ownership. In relation to Tobin’s Q, the results show a U-shape with turning point at 31.38% for managerial ownership and 28.29% for the managerial-family ownership. The results found significant and positive relationships between managerial ownership and both measures of firm performance which indicates that managerial ownership and family ownership yield greater efficiency.

The study highlights the effects of corporate governance on ROA and Tobin’s Q are somewhat different. It provides some evidence on the need to use appropriate measure of firm performance. The significant relationship supports the argument of Chami (1999), Fama and Jensen (1983), and DeAngelo and DeAngelo (1985) and empirical evidence of Lee (2004) that family ownership enhances monitoring activities.

Differentiating the types of managerial ownership into family and non-family categories enriches our knowledge about who actually contributes to the improved performance.

The purpose of this study was to examine the effects of soft skill integration in the curriculum on quality of college life of diploma business students in Malaysian private higher educational institutions.

Descriptive quantitative survey research was used to assess the views and relationship between variables from 429 business students in Peninsular Malaysia. The adapted self-administered questionnaires were distributed through stratified random sampling method. Descriptive analysis, correlation and regression analysis were used in the findings.

The results advocated significant influence from soft skill integration on quality of college life. Soft skill integration in critical thinking and problem solving especially has significant positive influence on quality of college life in all the aspects from academic, social and also facilities.

Generalizability of the research as it was conducted in the northern region of Peninsular Malaysia only. It was also limited by subjectivity bias of the students who responded to the questionnaire.

The implication of this study was that it serves as an evidence-based information of soft skill integration and effects on college quality. In this way, it provides an empirical reference to the authorities for better guidelines, evaluation, control and development in the curriculum, delivery approaches, co-curriculum, campus environment or facilities.

Local education in particular is closely linked to the neighboring community and also dependent on the socio-economic needs of the state or region. According to Kayrooz and Parker (2010), greater engagement with local issues and higher local autonomy for spending could lead to greater effectiveness and efficiencies.

The study was a pioneering research in the context of Malaysian private higher education, guided by Devadason et al.’s (2010) soft skill integration study in Malaysian public higher education, plus Sirgy et al.’s (2007) study on quality of college life.

This paper aims to formulate a conceptual framework that will facilitate the actualization of maqāṣid al-Sharīʿah in product design and consumption within Islamic financial institutions (IFIs).

This paper relies on the classical and contemporary literature on maqāṣid al-Sharīʿah and Islamic finance and adopts a qualitative content analysis method and an inductive approach to outline the constituent elements that formulate the framework.

This study determines six vital constituents of maqāṣid al-Sharīʿah, namely, parameters of maqāṣid, particular objectives, appropriate means, micro provisions, level of need and legal maxims to develop a conceptual framework of actualizing maqāṣid al-Sharīʿah in Islamic finance. The framework covers the following three stages: identification of maqāṣid, operationalization of maqāṣid in product design and consumption based on maqāṣid.

This paper proposes a conceptual framework without investigating the practice of any particular industry or products. Further research would focus on formulating a practical framework based on a focus group discussion with industry experts, elaborating the parameters of maqāṣid, scrutinizing the maqāṣid available in the literature by the parameters of maqāṣid and assessing the IFIs’ products and services using the proposed framework.

This paper provides insights into the importance of maqāṣid elements and the effects of overlooking them on IFIs and customers’ product consumption. Furthermore, a major implication of the proposed framework is to learn how to use the maqāṣid approach as the baseline for designing new financial products.

The novelty of this paper lies in its pioneering attempt of harmonizing all essential maqāṣid elements and using them as constituents to formulate a comprehensive framework that actualizes maqāṣid al-Sharīʿah in the Islamic finance industry.